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ACFE CFE-Investigation Exam Syllabus Topics:

SectionWeightObjectives
Investigation25%- Conducting Fraud Investigations
  • 1. Case management procedures
    • 2. Investigation planning and methodology
      - Tracing Illicit Transactions
      • 1. Financial data analysis techniques
        • 2. Asset tracing and recovery methods
          - Reporting Findings
          • 1. Investigation report structure
            • 2. Communication of findings to stakeholders
              - Evidence Collection and Documentation
              • 1. Documentation and chain of custody
                • 2. Types and sources of evidence
                  - Interviewing Techniques
                  • 1. Planning and conducting interviews
                    • 2. Behavioral indicators and statement analysis

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                      ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q133-Q138):

                      NEW QUESTION # 133
                      Pedro, a Certified Fraud Examiner (CFE). is conducting an admission-seeking interview of Manuel, a fraud suspect. After Pedro diffused Manuel's alibis. Manuel became withdrawn and stowty began to slouch m his chair, bowing his head and beginning to cry. What should Pedro do now?

                      Answer: C


                      NEW QUESTION # 134
                      Smith, a Certified Fraud Examiner (CFE) for the Ajax Co.. observes Jones, an accounts payable clerk, driving an expensive sports car to work. Smith also has knowledge that Jones recently had extensive remodeling done on her residence. Smith has sufficient predication to:

                      Answer: C

                      Explanation:
                      Observing signs of wealth (sports car, home remodeling) may raise suspicion, but by itself it doesnot provide sufficient predicationto accuse or notify management of fraud. The proper next step is to conduct discreet inquiries to determine if further evidence exists before escalating.


                      NEW QUESTION # 135
                      Which of the following questions would be most effective when starting the calibration process during an interview?

                      Answer: C


                      NEW QUESTION # 136
                      An investigator is preparing to administer what is likely to be an intense and extended interview with a fraud suspect. To organize their thoughts prior to the interview, the fraud examiner should:

                      Answer: D

                      Explanation:
                      TheFraud Examiners Manualexplains that rather than drafting an exhaustive list of questions, the interviewer should:
                      "formulate a brief outline of key points to discuss during the interview".
                      This helps organize thoughts while allowing flexibility.


                      NEW QUESTION # 137
                      Which of the following is TRUE of a follow-up/recommendations section in a written fraud examination report?

                      Answer: D


                      NEW QUESTION # 138
                      ......

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